THE CADASTRE IN SPAIN I37 



amount of 14,053,743 pesetas has been spent on the agronomic work, the 

 rate of expenditure is i peseta 31 per ha. 



The result from the fiscal point of view is an increase of 17.8 % in 

 the basis of taxation. 



The objections presented against the results, account being taken 

 of the area affected by the complaints, lelate to 8.8 % of such area. If 

 instead of the area, we consider the number of parcels, the proportion is only 

 4.8 %, and, if we consider the number of landholders, it is 6.5 %. 



Pinally, as regards the legislation, the work carried out for the pre- 

 hminary cadastre is based on the above mentioned law of March 23rd,, 

 1906, partially modified by that of December 29th., 1910, and the Regul- 

 ations for the technical service of October 23rd,, 19 13. 



